Expense

The effort is in general the use or the service to be provided to achieve a certain benefit. The effort can be quantitatively expressed in monetary units, labor hours, material requirements, etc.. Often, however, is also evaluated and compared with a purely qualitative summary of the above parameters. The antonym of the effort is the yield.

For adjective consuming ( to expend analog, expenses ) has been around since the spelling reform, the spelling variant consuming ( analogous to effort ), where recommended by the Duden spelling is expensive generally preferred.

In the Business Administration

In the business sense is meant by the term effort the rated consumption of all goods (goods and services ) in a given period. Effort may, but need not simultaneously include disbursements, expenses and costs.

Any reduction in operating net assets, which is not conditioned by payment to the owners or shareholders, represents an effort dar. Each cash outflow of resources is also an issue. However, expenses are only expenses when income - that is, net assets effectively - be. To determine the cost of a period, it therefore requires a periodization of expenditure, ie their assignment to the correct accounting period. An example of this is the Depreciation: If a machine in a factory bought, paid immediately and then used ten years, the purchase price in the year of acquisition an issue, due to the purchase, and a withdrawal, due to the immediate payment represents; as an expense he must, however, be distributed over the entire 10-year life of the equipment.

In contrast to the cost of the effort is not necessarily connected in any case or in full with the operational service. Effort is therefore also impairments of assets, not directly related to the production of goods and services, such as donations to charitable organizations. In the cost and performance accounting to determine the base cost by the non- performance-related components are deducted from costs. These in turn are grouped under the name of the neutral expense, which includes non-operating, extraordinary and non-period impairment.

The expense is booked in the accounts on the debit side of an account success. The profit and loss account in the financial statements determined by the calculation of income and expenses, the success.

The German Bundesbank divided the effort in cost of materials, personnel expenses, depreciation, interest expenses, operating taxes and Other expenses.

In computer science

In computer science, the cost is the need for resources, especially time and space that are needed to solve a problem. Especially in theoretical computer science thus is referred to the complexity of problems and algorithms. In the programming of large, industrial software projects is sometimes also evaluated the number of function points of the programs to be created and designated as an expense for financial control or to determine the value of different computer programs. These then often reviews the efficiency, complexity or performance of the programs of some importance.